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La. Rev. Stat. § 12:115 (2026)

Acts 1968, No. 105, §1; Acts 2014, No. 328, §5, eff. Jan. 1, 2015.

✓ current as of May 2026
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§115.  Repealed by Acts 2014, No. 328, §5, eff. Jan. 1, 2015.

Acts 1968, No. 105, §1; Acts 2014, No. 328, §5, eff. Jan. 1, 2015.

Notes of Decisions
Cited in 11 cases, 1978–2009 · leading case: Cdi Corp. v. Hough, 9 So. 3d 282 (La. Ct. App. 2009).
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Cdi Corp. v. Hough, 9 So. 3d 282 (La. Ct. App. 2009). · cites it 8× “R.S. 12:115, as well as Delaware and Pennsylvania law, CDI Corporation contends this argument is without merit.”
LeBlanc v. Adams, 510 So. 2d 678 (La. Ct. App. 1987). · cites it 5× “; rather, the opposition memorandum dismisses the affidavits as self-serving and cites LSA-R.S. 12:115 E, and Boudreaux v. Allstate Finance Corp.”
Grefer v. Travelers Ins. Co., 919 So. 2d 758 (La. Ct. App. 2005). · cites it 2× “Earlier in the same Reasons, the trial court stated that "[i]f the Care, Custody and Control Exclusion was as broad as contended for, it would exclude everything that ITCO did and thus violate the common expectancies of the parties.”
Bridges v. Mosaic Global Holdings, Inc., 23 So. 3d 305 (La. Ct. App. 2008). · cites it 3× “R.S. 12:115] relating to “successor liability” upon the merger of corporations.”
Armand v. McCall, 570 So. 2d 158 (La. Ct. App. 1990). · cites it 3× “This latter statute provides, in general, that the liabilities of corporations and of its various components are not impaired by merger or consolidation and contains the following language: `Any claim existing, or action or proceeding pending, by or against any of such…”
Carpenters Dist. Council of New Orleans & Vicinity v. Dillard Dep't Stores, Inc., 790 F. Supp. 663 (E.D. La. 1992). · cites it 2× “La.Rev.Stat.Ann. § 12:115. 8 . During a hearing held on January 15, 1992, defendants’ attorney capsulized the true relationship which existed between the two corporations: I would point out for the record that I think it’s clear from the facts that came out at trial, that it was…”
Offshore Logistics Servs., Inc. v. Arkwright-Boston Mfrs. Mut. Ins., 469 F. Supp. 1099 (E.D. La. 1979). “2d 36 (1974); LSA-R.S. 12:115(D), (E). OLI has the right to sue for monies that may be owed its corporate predecessors.”
Buller v. Falcon Rice Mill, Inc., 664 So. 2d 509 (La. Ct. App. 1995). “R.S. 12:115. 1 Rather, as the | shearing officer observed, claimant’s employer, formerly of the same name as the one wrongly sued here, still exists but “has since legally changed its corporate name to Egan Rice Drier, Inc.”
Gulf Bldg. Servs., Inc. v. Travelers Indem. Co., 365 So. 2d 870 (La. Ct. App. 1978). · cites it 3× “R.S. 12:115 E allows a merged corporation to prosecute, as well as questions of the relationship between personal sureties on an appeal bond for a corporation and its insurer and the effect of those sureties’ paying the uninsured portion of the judgment.”
Marsh Adv. Amer. v. Orleans Par. Sch. Bd., 995 So. 2d 53 (La. Ct. App. 2008). “LSA-R.S. 12:115; McCarthy v. Osborn, 223 La.”
Grey Wolf Drilling Co. v. Endris, 862 So. 2d 1248 (La. Ct. App. 2003). “R.S. 12:115(E). Thus, the various mergers are not relevant to the primary question, which is whether the activity of Grey Wolf Drilling Company in bringing the rigs into Vernon Parish between March 1,1996, and June 26, 1997, constituted a taxable event.”
— La. Rev. Stat. § 12:115(C) — 1 case
Cdi Corp. v. Hough, 9 So. 3d 282 (La. Ct. App. 2009). “R.S. 12:115, as well as Delaware and Pennsylvania law, CDI Corporation contends this argument is without merit.”
— La. Rev. Stat. § 12:115(D) — 2 cases
Cdi Corp. v. Hough, 9 So. 3d 282 (La. Ct. App. 2009). “R.S. 12:115, as well as Delaware and Pennsylvania law, CDI Corporation contends this argument is without merit.”
Offshore Logistics Servs., Inc. v. Arkwright-Boston Mfrs. Mut. Ins., 469 F. Supp. 1099 (E.D. La. 1979). “2d 36 (1974); LSA-R.S. 12:115(D), (E). OLI has the right to sue for monies that may be owed its corporate predecessors.”
— La. Rev. Stat. § 12:115(E) — 2 cases
Grefer v. Travelers Ins. Co., 919 So. 2d 758 (La. Ct. App. 2005). “Earlier in the same Reasons, the trial court stated that "[i]f the Care, Custody and Control Exclusion was as broad as contended for, it would exclude everything that ITCO did and thus violate the common expectancies of the parties.”
Grey Wolf Drilling Co. v. Endris, 862 So. 2d 1248 (La. Ct. App. 2003). “R.S. 12:115(E). Thus, the various mergers are not relevant to the primary question, which is whether the activity of Grey Wolf Drilling Company in bringing the rigs into Vernon Parish between March 1,1996, and June 26, 1997, constituted a taxable event.”
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